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Dhita Febyanti
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Journal of Ekonomics, Finance, and Management Studies
Published by Universitas Muhammadiyah Gresik
ISSN : 26202956     EISSN : 27470490     DOI : https://doi.org/10.47467/elmal.v5i12
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat Ekonomi Syariah (MES) Bogor Raya bekerjasama dengan Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor, Institut Agama Islam (IAI) Sahid Bogor dan Institut Umum Quro Al-Islami (IUQI) Bogor. P-ISSN 2620-2956 E-ISSN 2747-0490.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 1,888 Documents
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Pengaruh Gaya Kepemimpinan dan Komunikasi Terhadap Kinerja Pegawai: Studi Kasus di Kantor Kecamatan Balanipa, Kabupaten Polewali Mandar Ela Fitri; Magfirah Magfirah; Nur Qamariah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i5.12054

Abstract

Objective – This study aims to analyze the influence of leadership style and communication on employee performance, both partially and simultaneously, at the Balanipa District Office, Polewali Mandar Regency. Method – The study used a quantitative descriptive approach with a saturated sampling technique. The sample consisted of 39 civil servants and honorary workers. Data were collected through a Likert scale questionnaire (1–5) and analyzed using multiple linear regression, classical assumption tests (normality, multicollinearity, heteroscedasticity), t-test, F-test, and coefficient of determination (R²) with the help of SPSS 26. Results – The results of the study showed that leadership style (t-count = 3.918; sig. = 0.000) and communication (t-count = 4.067; sig. = 0.000) each had a positive and significant partial effect on employee performance. Simultaneously, both variables also had a significant effect (F-count = 42.875 > F-table = 3.25; sig. = 0.000). The R² value of 0.704 indicates that 70.4% of the variance in employee performance is explained by leadership and communication styles, while 29.6% is influenced by other factors not examined. Novelty/Contribution – This study provides empirical evidence from the context of sub-district government in Eastern Indonesia, highlighting that participatory leadership and two-way communication are still underdeveloped yet critical aspects. Implications – Sub-district leaders need to involve subordinates more in decision-making, establish open feedback mechanisms, and conduct regular leadership and communication training to improve employee performance.
Pengaruh Kualitas Produk, Citra Merek, Label Halal, dan Harga terhadap Kepuasan Konsumen Generasi Z pada Produk Skincare Wardah di Jepara Nila Fauziyah; Mahmudatus Sa’diyah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i5.12092

Abstract

This study aims to analyze the influence of product quality, brand image, halal certification, and price on Generation Z consumer satisfaction with Wardah skincare products in Jepara Regency. Generation Z is a consumer segment that is digitally savvy, critical, and considers both functional aspects and values when choosing skincare products. This study employs a quantitative approach using a survey method. Data collection was conducted via a questionnaire administered to 150 Generation Z respondents who use Wardah skincare products in Jepara, utilizing purposive sampling. Data analysis employed the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method using the SmartPLS software. The results indicate that halal labeling, price, and brand image have a positive and significant influence on the satisfaction of Generation Z consumers who use Wardah skincare products in Jepara. Conversely, product quality does not significantly influence consumer satisfaction, as Generation Z consumers tend to perceive Wardah skincare quality as already meeting standard levels, thus no longer serving as a primary differentiating factor in shaping satisfaction. This study is expected to provide theoretical contributions to the development of research on Generation Z consumer behavior, as well as practical insights for Wardah in formulating marketing strategies and developing skincare products aligned with local consumer characteristics.
Faktor-Faktor Determinan Kesuksesan dan Kegagalan Implementasi Sistem Informasi Akuntansi: Tinjauan Literatur Natalia Caroline; Agus Munandar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

This study aims to analyze the determinants of success and failure in the implementation of Accounting Information Systems (AIS) using a literature review approach. The research method employed is a literature study based on various scientific sources such as journals, books, and previous research related to the topic. The results indicate that the factors influencing the successful implementation of AIS include user competence, user involvement, top management support, system quality, and information quality. Conversely, implementation failure is often caused by technical issues such as poor system quality and non-technical issues such as user resistance, weak communication, and lack of management support. This review emphasizes that the success of AIS implementation depends not only on the technology used but also on organizational readiness, human resource competence, and managerial commitment. The findings of this study are expected to serve as a reference for practitioners and researchers in improving the effectiveness of AIS implementation across organizational sectors.
Peran Literasi Digital sebagai Variabel Mediasi dalam Hubungan Implementasi Artificial Intelligence terhadap Kinerja Karyawan pada Industri Jasa Keuangan Syariah Djaelani Susanto; Subarjo Subarjo; Dwi Lesno Panglipursari; Busthanul Arifin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

This study aims to analyze the effect of Artificial Intelligence (AI) implementation on employee performance with digital literacy as a mediating variable in the service sector. The research adopts a quantitative approach using survey data from 300 respondents and is analyzed through Structural Equation Modeling (SEM) with AMOS 24. The results show that AI implementation has a positive and significant effect on digital literacy, indicating that the adoption of AI technology encourages employees to enhance their digital skills and adaptability. However, the direct influence of AI implementation on employee performance is found to be insignificant, suggesting that technology alone cannot improve productivity without adequate human readiness and organizational support. Furthermore, digital literacy significantly affects employee performance and fully mediates the relationship between AI implementation and employee performance. This finding implies that the successful adoption of AI requires not only technological investment but also the development of employees’ digital competencies. Theoretically, the study reinforces the role of digital literacy as a strategic enabler for technology-driven performance improvement in the era of digital transformation
Perkembangan Profitabilitas Bank BUMN Berdasarkan Struktur Keuangan dan Kinerja Operasional Nadya Desti Amilya Putri; Bara Zaretta; Dian Prawitasari; Rudi Kurniawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

Based on operational performance and financial structure, this study looks at how Indonesian state-owned banks have become more profitable. The study examines the impact of Debt to Asset Ratio, Firm Size, Non-Interest Income, Credit Risk, and Operating Efficiency on profitability as determined by Return on Assets (ROA) using quarterly data from 2021–2025. Both cross-sectional and time-series fluctuations are captured using a quantitative method with panel data regression. The findings reveal that while Debt to Asset Ratio and Credit Risk do not significantly affect ROA, Firm Size, Non-Interest Income, and Operating Efficiency do. These results imply that operational efficiency, revenue diversification, and scale advantages are more important drivers of profitability development in state-owned banks than leverage structure or credit risk circumstances..
Pengaruh Kualitas Pelayanan Administrasi dan Citra Sekolah Terhadap Kepuasan Siswa di SMK YPI Darussalam 2 Cerme Gresik Tasya Nabila Nur Azmi; Durinta Puspasari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i5.11937

Abstract

This study aims to analyze the effect of service quality and school image on student satisfaction. This research uses a quantitative approach with an explanatory research design. The population consists of 270 students of grade X and XI at SMK YPI Darussalam 2 Cerme Gresik, with a sample of 159 respondents obtained through a Sample Size Calculator and proportional stratified random sampling technique. Data were collected using a closed-ended questionnaire with a 5-point Likert scale and analyzed using multiple linear regression with the assistance of SPSS version 27. The results show that partially, the service quality variable has a t-value of 6.165 with a significance of 0.000 < 0.05, indicating a positive and significant effect on student satisfaction. The school image variable has a t-value of 4.043 with a significance of 0.000 < 0.05, indicating a positive and significant effect on student satisfaction. Simultaneously, both variables have a significant effect with an F-value of 132.768 and a significance of 0.000 < 0.05. The coefficient of determination (R²) of 0.630 indicates that 63.0% of the variation in student satisfaction can be explained by service quality and school image, while the remaining 37.0% is influenced by other variables outside this study. Thus, service quality and school image have a substantial contribution to student satisfaction, with service quality being the more dominant factor in influencing student satisfaction.
Deprehensio Financial Statement Fraud: Mengungkapkan Kecurangan Melalui Sudut Pandang Heptagon Model Silpian Jian Linia Wati; Shinta Permata Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i5.12203

Abstract

Fraud is a deceptive act committed with the intent of obtaining unlawful gain. This study aims to analyze the influence of the fraud heptagon—comprising the elements of pressure, opportunity, rationalization, arrogance, competence, culture, and religiosity—on financial statement fraud in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period, using the Beneish M-Score model. The sample in this study consists of 50 companies or 150 data points selected using purposive sampling. The research data are secondary data obtained from the companies’ annual reports. The results of this study indicate that rationalization influences financial statement fraud, whereas pressure, opportunity, arrogance, competence, culture, and religiosity do not influence financial statement fraud. This study is expected to provide information regarding the factors that trigger fraud and assist in detecting fraud in financial statements. Additionally, this study can serve as a reference for auditors to enhance their role in assessing the fairness and appropriateness of financial statement presentation.
Pengaruh Dari Love of Money, Sistem Perpajakan, Keadilan Pajak dan Sanksi Pajak Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak (Tax Evasion): Studi Kasus pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta Lira Dewi Ariyanti; Lintang Kurniawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

This study aims to analyze the influence of love of money, tax system, tax fairness, and tax sanctions on students’ perceptions of tax evasion. The research employed a quantitative approach using a survey method and explanatory research design. The population consisted of active Accounting students of the Faculty of Economics and Business at Universitas Muhammadiyah Surakarta class of 2022 who had completed Taxation I or Taxation II courses. A total of 110 respondents were selected using proportionate stratified random sampling. Data were collected through a Google Form questionnaire using a 5-point Likert scale. Data analysis was conducted using IBM SPSS Statistics 25 and SmartPLS 4.0 through validity and reliability tests, descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The results indicate that love of money and the tax system do not have a significant effect on students’ perceptions of tax evasion. Meanwhile, tax fairness and tax sanctions have a positive and significant effect on students’ perceptions of tax evasion. These findings indicate that perceptions of fairness in the tax system and the strictness of tax sanctions are important factors in shaping students’ views toward tax evasion practices.
An Analysis of the Implementation of DSN–MUI Fatwas on Pawn-Based Products in Pegadaian’s Public Documentation Khoirul Muhtadin; Ikhwan Ansori
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 6 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

Public documentation is vital for transparency and Shari’ah compliance in Islamic finance, especially for collateral (rahn)-based products. This study examines the alignment between Pegadaian’s pawn-based products and DSN-MUI fatwas (No. 25/2002, 26/2002, 68/2008, 92/2014), and how information inconsistencies affect compliance perceptions. Through qualitative document analysis of Pegadaian’s websites and relevant fatwas, the research identifies substantial inconsistencies. These include mismatches between product labels and underlying contracts, varied calculations for mu’nah (benefit fees), and inaccurate terminology in products like Cicil Kendaraan and Arrum BPKB. Such issues blur contractual boundaries, risk misleading consumers on Shari’ah-compliant fees, and indicate weak digital content governance. The findings emphasize that true Shari’ah compliance must be evident not only internally but also in all public-facing information. Clarity, accuracy, and standardization in documentation are crucial for maintaining consumer trust and institutional legitimacy, highlighting the need for improved governance and oversight.
Asuransi Syariah Digital sebagai Pilar Keberlanjutan Ekonomi Hijau dan Biru Berbasis Maqasid al-Shariah Soeharjoto Soeharjoto; Debbie Aryani Tribudhi; Deni Mukti Hidayat; Adi Rosyadi; Teguh Supriyadi; Saiful Ali
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 6 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

At this era, global economic development is shifting toward sustainable development. This phenomenon demands a financial system capable of managing long-term environmental risks to support the green and blue economic transformation. This research aims to conceptually examine the role of digital Islamic insurance as a strategic instrument in the sustainable Islamic economic and financial system. Conceptual qualitative is the method of this research, through a review and synthesis of literature on Islamic insurance, digital technology, green economy, blue economy, and maqasid al-shariah. The results show that digital sharia insurance is not only a technological innovation in the sharia insurance industry, but also functions as a sustainable risk mitigation infrastructure. Through risk-sharing mechanisms, increased Islamic financial inclusion, and adaptive protection against environmental and marine risks, in this case digital sharia insurance also supports green investment, strengthens the marine-based economy, and increases the resilience of vulnerable communities. The integration of digital technology and sharia principles further underscores the potential of digital Sharia insurance as an important pillar in a fair, inclusive, and long-term welfare-oriented Islamic financial system.

Page 183 of 189 | Total Record : 1888

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